Browsing by Author "Oluwakemi Adefisayo ADEJUWON"

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    Audit Quality, Forensic Accounting Techniques, and Value Relevance of Accounting Information of selected Companies in Nigeria
    (Lead City University, Ibadan, 2024-12) Oluwakemi Adefisayo ADEJUWON
    The study reviewed the effect of audit quality and forensic accounting techniques on the value relevance of Accounting Information. The study specifically examined the effect of Audit quality on the book value of asset of selected oil and gas companies in Nigeria, the effect of audit quality on the market value of equity of selected oil and gas in Nigeria, the effect of audit quality on the earnings of selected oil and gas sectors in Nigeria. It also examined the moderating effect of forensic accounting techniques on audit quality and the value relevance of selected oil and gas sectors in Nigeria. The study used the Agency and Ohlson theory. The study used the descriptive research design. The population of the study comprises all the directors and management staff of the listed oil and gas companies in the Nigeria Stock Exchange market. The total population is 171 staff. The total enumeration sampling technique was used as this is a type of purposive sampling technique that helps to examine the entire population. The study found out that there is a relationship between the variables of audit quality and the book value of selected oil and gas companies though it is moderate. It also revealed that there is a positive and significant relationship between the variables of audit quality and the Market Value of Equity. The results of multiple regression analysis for the effect of audit quality on earnings shows that the coefficient of determinant is moderate. This shows that there is also a positive and significant effect on the earnings of oil and gas companies. However there is a positive but insignificant moderating effect of forensic accounting techniques and its interaction between audit quality and value relevance of accounting information of selected oil and gas companies in Nigeria. The study recommended that concentrated effort needs to be made in ensuring that auditors are well experienced and trained while ensuring that the audit process is been conducted in the most professional way as this will help to enhance the result that will be presented to the users of accounting information. Keywords: Value Relevance, Audit Quality, Audit result, Market Value, Forensic Accounting Techniques Word Count: 359